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    <title>2018 (2) TMI 1387 - CESTAT NEW DELHI</title>
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    <description>The Tribunal found the impugned order unsustainable, necessitating a reevaluation of recognizing the distillery and sugar units as separate entities for Central Excise and Cenvat Credit Rules. The appellant was granted an opportunity to present their case, directing the Original Authority to decide after considering all legal submissions. The appeal was allowed for remand, providing a comprehensive analysis of the recognition issue for separate entities under Central Excise and Cenvat Credit Rules.</description>
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      <description>The Tribunal found the impugned order unsustainable, necessitating a reevaluation of recognizing the distillery and sugar units as separate entities for Central Excise and Cenvat Credit Rules. The appellant was granted an opportunity to present their case, directing the Original Authority to decide after considering all legal submissions. The appeal was allowed for remand, providing a comprehensive analysis of the recognition issue for separate entities under Central Excise and Cenvat Credit Rules.</description>
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